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Home > Tax Structure, Compliance and Loss: A Case Study of Luxury Tax and Motor Vehicle Tax in Punjab Province

Tax Structure, Compliance and Loss: A Case Study of Luxury Tax and Motor Vehicle Tax in Punjab Province

Thesis Info

Author

Muhammad Imad-ud-Din Akber

Department

Department of Management Sciences

Program

Mphil

Institute

National University of Modern Languages

Institute Type

Public

City

Islamabad

Province

Islamabad

Country

Pakistan

Thesis Completing Year

2011

Subject

Management Sciences

Language

English

Added

2021-02-17 19:49:13

Modified

2024-03-24 20:25:49

ARI ID

1676728770941

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This study describes the Taxation & Tax structure in Pakistan and impact of independent variable on the dependent variable. It examined the effect of : • Imposition of luxury tax on imported vehicles • Sales of locally manufactured vehicles • Import of foreign manufactured vehicles and • Post registration transactions (On the collection of motor vehicle tax in Punjab Province) This is a descriptive and exploratory research as this study is based on secondary data and gathered from the Punjab Annual Budget documents and the reports of Excise and Taxation Department. The results, obtained from the analysis, are showing significant relation among the sales of motor vehicles, post registration transaction and collection of motor vehicle tax. It is further extracted that the said relation has also affected on the imposition of another tax i.e. luxury tax on imported vehicles. This study concluded that the tax is a subject of federation and its compliance cannot be possible without its imposition throughout the federation as the motor vehicle is a mobile asset so the tax payer can easily drained to other provinces. It is further concluded while imposing any new tax the basic cannons / principles / ethics of taxation and 4-R's [Revenue, Reprising, Re-distribution and Representation] should be observed so the compliance is possible. Mostly the basic aim of imposition of taxation is to generate or gear up the revenue so it should be imposed where a large base or big potential is available.
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اہلیہ، مولانا سید ابوالحسن علی ندوی

اہلیہ، مولانا سید ابوالحسن علی ندوی
یہ خبرانتہائی رنج وغم اور صدمہ کے ساتھ سنی گئی کہ حضرت مولانا ابوالحسن علی ندوی مدظلہ العالی کی اہلیہ محترمہ زینے سے گرنے کی وجہ سے کچھ عرصہ شدید علالت میں مبتلا ہوکر انتقال فرماگئیں۔اِنَّالِلّٰہِ وَاِنَّا اِلَیْہِ راجعُون۔
مرحومہ بڑی ہی نیک وپاکباز خاتون تھیں۔اس بڑھاپے میں بھی وہ دینی خدمات میں ہمہ تن مصروف تھیں۔اپنے نیک دل شوہر اورعالم اسلام کی مقتدر ہستی حضرت مولانا ابوالحسن علی ندوی مدظلہ کی علمی ودینی خدمات میں معین تھیں۔ ایسے وقت میں جب کہ حضرت مولٰینا ابوالحسن علی میاں مدظلہ بھی ضعیف العمری کے دور میں ہیں ان کی موت کاصدمہ اورزیادہ ہوجاتا ہے۔حضرت مولٰینا ابوالحسن علی ندوی مدظلہ العالی دامت برکاتہم کی دینی وعلمی خدمات آج ہر جگہ تحسین وستائش کی نگاہ سے دیکھی جاتی ہیں۔ہمارا اندازہ ہے کہ اس میں مرحومہ کی قناعت پسندی و صبر کابڑا زبردست دخل ہوگا۔مولٰیناعبدالماجد دریا بادیؒ نے اپنی آپ بیتی میں قرآن پاک کی تفسیر اوراپنی علمی خدمات کے ذیل میں اپنی اہلیہ محترمہ کے تعاون اور ان کی صبروقناعت پسندی وسلیقہ شعاری کاذکر شکرواحسان مندی کے ساتھ کیاہے۔ہم سمجھتے ہیں کہ علماء کرام مال واسباب سے خالی ہوتے ہیں۔وہ دین کے سچے خادم ہوتے ہیں۔دنیا ان کے لیے کوئی اہمیت کی حامل نہیں ہوتی ۔علماء کرام کی قومی وعلمی دینی خدمات میں ان کی رفیقۂ حیات کے ایثار وقربانی سے سرشار کردار کازبردست حصہ رہتاہے اس لیے علماء کرام کی خدمات میں ان کی رفیقۂ حیات کی اہمیت مسلمہ امر ہے ۔ اور اس لحاظ سے محترم حضرت مولانا علی میاں مدظلہ کی اہلیہ محترمہ کے انتقال سے ہم سب کو صدمۂ عظیم پہنچا ہے۔
ادارہ ندوۃ المصنفین دلی اورماہنامہ برہان حضرت مولاناابوالحسن علی ندوی کی اہلیہ محترمہ کے انتقال پرحضرت مولٰینا علی میاں مدظلہ سے عالم اسلام سے اور خود اپنے...

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Antioxidant, Antimicrobial and Antiscalant Properties of Selected Species of Ficus

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